Dr. Sarah is an Australian citizen living in Northern part of Sydney. Dr. Sarah is a medical doctor by profession, and she works for her own clinic. Dr. Sarahs adult daughter, Ms Beth is planning to buy her own first house and she also plans to get married within a year. Dr. Sarah lent $50,000 to her daughter to provide a short-term housing loan. Ms Beth have agreed to return $60,000 at the end of five years. The loan between Dr. Sarah and Ms Beth does not have formal agreement. Furthermore, the loan does not have any security and Ms Beth is not required to pay interest. After a little over two years, Ms Beth paid the loan in full by one check. In the payment, Ms Beth included an additional amount which was equal to 5% per year on the amount borrowed. You are required to assess the implications of the assessable income of the loan for Dr. Sarah assessable income.